TMI Blog2017 (7) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... etter written by the appellant to the Department - in absence of any evidence to substantiate that the appellant had entertained a bonafide belief, appeal fails and the impugned order needs to be upheld - appeal dismissed - decided against appellant. - E/25360/2013 - A/31183/2017 - Dated:- 5-7-2017 - Mr. M. V. Ravindran., Member (Judicial) Sh. G. Natarajan, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had not included the value of turnover of the ready mix concrete which was produced and consumed. He would submit that after addition of such value of ready mix concrete SSI benefit exemption could not be availed on the turnover of the appellants was beyond the threshold limit as indicated in Notification No. 08/2003. He would submit on being pointed out by the audit party appellant dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of the ready mix concrete as the same was exempted from Central Excise duty. 4. Ld. Departmental Representative reiterated the findings in the lower authority. 5. On consideration made by both sides, I find that the claim of the Ld. Counsel that it was bonofide mistake for non inclusion of the ready mix concrete for claim SSI exemption is on a weak footing, as there is no evidence in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the value of the premix for computation of value was a bonafide mistake, cannot be accepted at all. The preponderance of probability suggests that the appellants had taken a calculated risk by not including the value of their exempted goods [pre mix concrete] and had discharged their entire duty liability, on being pointed out by the department. Moreover, the appellants had not reflected the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
